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Accounting is a set of conventions1 and rules that consist in collecting and compiling data related to events and financial operations, in order to present in a monetary unit, the financial position and the economic activities of an entity allowing users of this information system to compare and analyze this accounting information and make decisions.

In the commercial and administrative field this discipline is implemented by the accountant or the accountant, possibly assisted by accountants and specialized software, offices or agencies.

Accounting principles are the objectives, assumptions, constraints, rules that govern accounting. Together they form the accounting framework (conceptual framework), that is to say the base of foundations on the basis of all accounting work.

The accounting depreciation of an investment for a company is the spread of its cost over its useful life1.

Reserves are amounts located on the liabilities side of a company's balance sheet corresponding to the cumulative profits of previous years (net results for the period, i.e. net profits minus net losses) which have not been redistributed to the owners of the company ( dividends, share buybacks), nor integrated into its capital.

The accounting allocation of an account (generally a third party account) is an accounting operation which consists in assigning a single benchmark to 2 or more accounting entries in this account, the sum of the credit entries having to be equal to the sum of the entries in the debit. The goal is thus to associate the operations (for example association of an invoice and its payment, or a payment which balances 3 invoices), and to note which operations remain without association. The marker used is often a letter of the alphabet, hence the name ?lettering?.

This system is often used to verify the correct payment of invoices (issued or received from suppliers) and thus identify invoices awaiting payment, or whose payment does not correspond to the expected amount.

An accounting entry is an operation consisting in recording a commercial, economic or financial flow within accounts. The entries are made in a document called journal. The entry can be recorded in a general journal or in an auxiliary journal.

Stakes of accounting entry: In accounting, entry is therefore the basic operation on which the entire production chain of accounting results is based.

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Author of the section



  • Firstname : Olivier Romain Luc
  • Lastname : : Jaillet-ramey
  • Arrived on tuesday 19 october 1976 (1976/10/19 00:00)
    47 years activity !

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